Tax Reporting When Starting a Business
Registration of a newly established business or self-employed activity with the tax office using the tax registration form.
How to proceed
- 1
Fill out the tax registration form
Via ELSTER, including information on business activities, profit estimates, and revenue estimates.
- 2
Tax ID number is assigned
Required for invoicing and other tax filings.
- 3
Determination of Advance Payments
For income tax and corporate income tax, and, if applicable, sales tax.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 3 weeks
Official: max. approx. 1 months
Online application
Online possible – at the responsible authority
Common mistakes
- • Questionnaire submitted weeks after starting work
- • Information regarding expected revenue and profit estimates is unrealistic, resulting in incorrect advance payments
The essentials before applying
Who is eligible?
Entrepreneurs, freelancers, and businesses after becoming self-employed.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. approx. 3 weeks
Success rate
approx. 98.0 % (estimate)
Most common mistakes
- •Questionnaire submitted weeks after starting work
- •Information regarding expected revenue and profit estimates is unrealistic, resulting in incorrect advance payments
Common reasons for rejection
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.